26 U.S.C. § 4672. Definitions and special rules

  1. (a)
    (a)

    Taxable substance

    For purposes of this subchapter—

    1. (1)
      (a)(1)

      In general

      The term “taxable substance” means any substance which, at the time of sale or use by the importer, is listed as a taxable substance by the Secretary for purposes of this subchapter.
    2. (2)
      (a)(2)

      Determination of substances on list

      A substance shall be listed under paragraph (1) if—

      1. (A)
        (a)(2)(A)the substance is contained in the list under paragraph (3), or
      2. (B)
        (a)(2)(B)the Secretary determines, in consultation with the Administrator of the Environmental Protection Agency and the Commissioner of U.S. Customs and Border Protection, that taxable chemicals constitute more than 50 percent of the weight (or more than 50 percent of the value) of the materials used to produce such substance (determined on the basis of the predominant method of production).
      If an importer or exporter of any substance requests that the Secretary determine whether such substance be listed as a taxable substance under paragraph (1) or be removed from such listing, the Secretary shall make such determination within 180 days after the date the request was filed.
    3. (3)
      (a)(3)

      Initial list of taxable substances

      Cumene
      Methylene chloride
      Styrene
      Polypropylene
      Ammonium nitrate
      Propylene glycol
      Nickel oxide
      Formaldehyde
      Isopropyl alcohol
      Acetone
      Ethylene glycol
      Acrylonitrile
      Vinyl chloride
      Methanol
      Polyethylene resins, total
      Propylene oxide
      Polybutadiene
      Polypropylene resins
      Styrene-butadiene, latex
      Ethylene oxide
      Styrene-butadiene, snpf
      Ethylene dichloride
      Synthetic rubber, not containing fillers
      Cyclohexane
      Urea
      Isophthalic acid
      Ferronickel
      Maleic anhydride
      Ferrochromium nov 3 pct
      Phthalic anhydride
      Ferrochrome ov 3 pct. carbon
      Ethyl methyl ketone
      Unwrought nickel
      Chloroform
      Nickel waste and scrap
      Carbon tetrachloride
      Wrought nickel rods and wire
      Chromic acid
      Nickel powders
      Hydrogen peroxide
      Phenolic resins
      Polystyrene homo­polymer resins
      Polyvinylchloride resins
      Melamine
      Polystyrene resins and copolymers
      Acrylic and methacrylic acid resins
      Ethyl alcohol for nonbeverage use
      Vinyl resins
      Ethylbenzene
      Vinyl resins, NSPF.
    4. (4)
      (a)(4)

      Modifications to list

      The Secretary shall add to the list under paragraph (3) substances which meet either the weight or value tests of paragraph (2)(B) and may remove from such list only substances which meet neither of such tests.
  2. (b)
    (b)

    Other definitions

    For purposes of this subchapter—

    1. (1)
      (b)(1)

      Importer

      The term “importer” means the person entering the taxable substance for consumption, use, or warehousing.
    2. (2)
      (b)(2)

      Taxable chemicals; United States

      The terms “taxable chemical” and “United States” have the respective meanings given such terms by section 4662(a).
  3. (c)
    (c)

    Disposition of revenues from Puerto Rico and the Virgin Islands

    The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4671.
(Added Pub. L. 99–499, title V, § 515(a), Oct. 17, 1986, 100 Stat. 1768; amended Pub. L. 100–647, title II, § 2001(b), Nov. 10, 1988, 102 Stat. 3594; Pub. L. 114–125, title VIII, § 802(d)(2), Feb. 24, 2016, 130 Stat. 210.)
Amendments
1988—Subsec. (a)(2). Pub. L. 100–647, § 2001(b)(2), inserted at end “If an importer or exporter of any substance requests that the Secretary determine whether such substance be listed as a taxable substance under paragraph (1) or be removed from such listing, the Secretary shall make such determination within 180 days after the date the request was filed.”
Subsec. (a)(2)(B). Pub. L. 100–647, § 2001(b)(1), inserted “(or more than 50 percent of the value)” after “weight”.
Subsec. (a)(4). Pub. L. 100–647, § 2001(b)(3), amended par. (4) generally. Prior to amendment, par. (4) read as follows:
“(A) In general.—The Secretary may add substances to or remove substances from the list under paragraph (3) (including items listed by reason of paragraph (2)) as necessary to carry out the purposes of this subchapter.
“(B) Authority to add substances to list based on value.—The Secretary may, to the extent necessary to carry out the purposes of this subchapter, add any substance to the list under paragraph (3) if such substance would be described in paragraph (2)(B) if ‘value’ were substituted for ‘weight’ therein.”
Change of Name
“Commissioner of U.S. Customs and Border Protection” substituted for “Commissioner of Customs” in subsec. (a)(2)(B) on authority of section 802(d)(2) of Pub. L. 114–125, set out as a note under section 211 of Title 6, Domestic Security.
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Superfund Revenue Act of 1986, Pub. L. 99–499, title V, to which it relates, see section 2001(e) of Pub. L. 100–647, set out as a note under section 56 of this title.
Effective Date
Section effective Jan. 1, 1989, see section 515(c) of Pub. L. 99–499, set out as a note under section 4671 of this title.
Transfer of Functions
For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6.